Damages to underground structures due to liquefaction of the soils caused by cyclic loads such as earthquakes have always been an important issue in geotechnical underground engineering practices. This paper presents a numerical study of the utility tunnels at different burial depths in "Coh-Liq-Coh" horizontally layered liquefiable grounds using the finite-difference program FLAC3D. "Finn-Byrne" cyclic load volumetric strain increment model simulates the fluid-solid coupling of saturated sand and the increase in pore water pressure during vibration. The numerical model was loaded using an acceleration sine wave for dynamic calculations. The numerical results showed that the burial depths have a strong influence on the liquefaction of the soil beneath the utility tunnels and on the forces and deformations of the structures. Under the numerical simulation conditions in this paper, the greater the burial depth, the greater the liquefaction of the soil beneath the structure, the greater the shear stress on the side walls and the smaller the settlement difference between the structure and the surrounding soil. In the numerical simulations in this paper, a reasonable burial depth for utility tunnels was 0.8 to 1.1 times of the structure height.